FUEL PURCHASED ON IDAHO INDIAN RESERVATIONS

Not all fuel purchased from retail outlets on Idaho Indian reservations includes Idaho motor fuels tax. If you're not charged Idaho fuels tax at a tribal-owned retail outlet, fuel purchased from that outlet doesn't qualify as a tax-paid purchase for an Idaho fuels tax refund or for IFTA purposes. All retail outlets on Idaho Indian reservations that aren't tribal owned include the Idaho state fuels tax in the purchase price of the fuel.

Which retail outlets on Idaho Indian reservations are tribal owned?

The retail fuels outlets listed below are on Idaho Indian reservations and are owned by either a tribe or an enrolled member of a tribe.

Nez Perce Tribe:

Thunderbird II C-Store (Lapwai, ID)
Thunderbird II C-Store (Lenore, ID)
Express II – Casino Station (East of Lewiston, ID)

Coeur d'Alene Tribe:

Mahoney Petroleum (Plummer, ID)
Benewah Auto Center (Plummer, ID)
Worley Chevron – Casino Station (Worley, ID)
Tensed Service Station (Tensed, ID)
Fighting Creek Smoke Shop (Coeur d'Alene, ID)

Shoshone - Bannock Tribes:

Bannock Peak Truck Stop (Arbon Valley - West of Pocatello, ID)
Jet Stop (Pocatello, ID)
T.P. Gas Station (Ft. Hall, ID)

What does this mean to me?
When you buy fuel from a tribal-owned retail outlet listed above, use the chart below to determine if:

  • Idaho fuels tax is included in the purchase price.
  • You're eligible for a fuels tax refund when you use the fuel for a nontaxable purpose.
  • You can claim the fuel as "tax-paid" on your IFTA return.
  • You owe Idaho fuels use tax when you use the untaxed fuel in registered motor vehicles on Idaho highways.

 

  
 
Coeur d' Alene
Tribe
Shoshone-Bannock
Tribe
Kootenai
Tribe
Nez Perce
Tribe

Gasoline

Does the purchase price for gasoline include Idaho fuels tax at $.25 per gallon.

No
effective
3/1/2005
No
effective
3/1/2005
No
effective
3/1/2005
No
effective
3/1/2005

Are consumer refunds allowed for gasoline?
No
effective
3/1/2005
No
effective
3/1/2005
No
effective
3/1/2005
No
effective
3/1/2005

Does a consumer owe Idaho fuels use tax $.25 per gallon on gasoline?
Yes
effective
3/1/2005
Yes
effective
3/1/2005
Yes
effective
3/1/2005
Yes
effective
3/1/2005

Diesel

Does the purchase price for diesel include Idaho fuels tax at $.25 per gallon.
No
effective
3/1/2005
Yes
effective
11/1/2007
Yes
effective
11/30/2007
No
effective
3/1/2005

Are consumer refunds allowed for diesel?
No
effective
3/1/2005
Yes
effective
11/1/2007
Yes
effective
11/30/2007
No
effective
3/1/2005

Are IFTA tax-paid gallons allowed for diesel?
No
effective
3/1/2005
Yes
effective
11/1/2007
Yes
effective
11/30/2007
No
effective
3/1/2005

Does a consumer owe Idaho fuels use tax at $.25 per gallon on diesel?
Yes
effective
3/1/2005
No
effective
11/1/2007
No
effective
11/30/2007
Yes
effective
3/1/2005
 
 



How do I pay Idaho fuels use tax on untaxed fuel?

  • If you are not licensed under the International Fuel Tax Agreement (IFTA) and have registered
    motor vehicles that use untaxed fuel on Idaho highways,     you must report and pay the Idaho use tax due on Form 75.
  • If you are licensed under IFTA and you file IFTA returns, you must report and pay the Idaho "special fuels" use tax due for your IFTA-qualified motor vehicles on your IFTA return. "Special fuels" include: diesel, biodiesel, biodiesel blends, propane, and natural gas. Report the untaxed fuel in Total Gallons Used (Col. 3) but exclude the fuel in Tax Paid Gallons (Col. 10) on the Idaho jurisdiction line.

If you have questions about buying untaxed fuel on an Idaho Indian reservation, please call toll free (800) 972-7660,
ext. 7601 or 7702.

 

4/18/08